45 CFR 31.5 - Notice.
(a) Requirements. If not previously included in the initial demand letter provided under section 30.11, at least 60 days before referring a debt for tax refund offset, the Secretary shall mail, by first class mail to the debtor's last known address, written notice informing the debtor of:
(2) The determination that the debt is past-due and legally enforceable, and unless paid within 60 days after the date of the notice, the Secretary intends to enforce collection by referring the debt the Department of the Treasury for tax refund offset; and
(iii) Request review and present evidence that all or part of the debt is not past-due or not legally enforceable.
Title 45 published on 2013-10-01
no entries appear in the Federal Register after this date.